Available dates

Feb 12—14, 2020
3 days
Washington, District of Columbia, United States
USD 889
USD 296 per day
Apr 15—17, 2020
3 days
Washington, District of Columbia, United States
USD 889
USD 296 per day
May 20—22, 2020
3 days
San Antonio, Texas, United States
USD 889
USD 296 per day
+8 more options


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About the course

Auditors and those impacted by audits must understand the various components of performance audits as outlined in the Generally Accepted Government Auditing Standards (GAGAS). After using a design matrix tool that assists in planning, you will learn other standards and techniques for conducting performance audits and reporting audit results. You will gain practical application skills through a case study that allows you to consider planning factors, frame research questions, and determine how to collect data.

Learning Objectives

  • Summarize current performance auditing standards and terminology
  • Summarize and defend performance audit planning efforts and strategies
  • Apply techniques for conducting performance audits
  • Discuss performance audit results and recommendations based on the elements of a finding
  • Outline the requirements and standards for reporting on performance audits
  • Relate results-oriented laws and initiatives to performance audits

Course Topics

Performance Auditing Basics

  • Overview
  • Generally Accepted Government Auditing Standards (GAGAS)
  • Performance Auditing Definition
  • Types of Performance Audits

Planning Performance Audits

  • Overview
  • Pre-Audit Survey
  • Planning Factors
  • Audit Objectives, Scope, and Methodology
  • Define Scope
  • Define Methodology
  • Audit Risk Considerations
  • Identifying Audit Criteria
  • Auditor's View and Considerations of Internal Controls
  • Management’s Responsibility for Internal Control
  • Nature and Profile of the Audited Program
  • Audit Planning Tools
  • Preparing the Audit Plan

Conducting Performance Audits

  • Overview
  • Evidence
  • Using Evidence Provided By Others
  • Using Evidence Obtained From Information Systems
  • Data Collection Methods
  • Data Analysis Methods
  • Basic Statistics for Audit Analysis
  • Elements of a Finding
  • Audit Documentation Principles
  • Challenges Conducting Audits

Reporting on Performance Audits

  • Overview
  • Why Issue Audit Reports?
  • Required Report Contents
  • Guidance on Report Quality Elements
  • Report Issuance and Distribution
  • Reporting Basics

Impact of Results-Oriented Laws & Initiatives on Performance Audits

  • Overview
  • Results-Oriented Legislation and Initiatives
  • Government Performance and Results Act (GPRA) of 1993
  • GPRA Modernization Act of 2010 (Public Law 111-352)
  • Additional Key Guidance

Who should attend

This course is designed for Federal, state, and local auditors who need to plan and conduct performance audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) and government personnel who expect to be the subject of performance audits.

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